Carbons are becoming ever more expensive and more widely criticized, so companies, public authorities and private individuals are counting on them more and more. But these counts are not very comparable and are complicated to produce and use.
Carbon Accounting removes these obstacles, building on existing accounting systems but framing them within good practice inspired by monetary accounting and principles adapted to carbon. Don’t hesitate to help build it.
The 4 principles of Carbon Accounting
Principle 1 : Unless otherwise stated in Carbon Accounting, an entity (market or non-market) that builds its own carbon accounting system retains the rules it already follows for its monetary accounts and for counting its carbon weights.
Principle 2 : The entity indicates to the customer on its invoice (for a commercial entity) or to the user of its products a weight taken from its carbon accounting that is as close as possible to the weight of the carbons necessary for its production. It requires the same service from its suppliers. (The weight transmitted corresponds to the product footprint “from mine to customer” and includes, for fuels, end-of-life combustion carbons).
Principle 3 : For rapid transmission of weights along the production chain, the entity records the weights immediately in carbon accounting. Exceptions are justified on the basis of the accuracy of the data provided and relate to significant work in progress and fixed assets.
Principle 4 : In its carbon accounting, the entity tracks its contributions to the collective decarbonation objective : the reduction in the unit weight of its products, the increase in its green production and the reduction in its brown production as defined by the European taxonomy, and the sharing of the decarbonation gains to which it has contributed.